Property taxes, mortgage interest and depreciation are prorated the first year the property is placed in service. For the period of time before it was placed in service, a prorated amount is deductible as an itemized deduction on SCH A and subject to limitations. The remainder is a SCH E deduction.
Property insurance is prorated the first year also and the prorated amount is only deductible on SCH E for the period of time the property was in service. It's not deductible at all anywhere on the tax return for the period of time it was not in service.
All other rental expenses such as utilities, repairs, maintenance, etc are only deductible on SCH E starting from the date the property was placed in service.
